Custom Duty Meaning, Calculators, Rules, exemptions Articles Notification, Circulars, Recent Changes, Duty Drawback Rates, Custom Rates, Anti-Dumping Duty
Custom Duty : Explains customs valuation under Section 14, CVR 2007, Rule 12, CAVR 2023, transaction value, valuation methods and key judicial d...
Custom Duty : The article explains how the MOOWR Scheme allows manufacturers to defer customs duty and IGST while detailing eligibility, complia...
Custom Duty : Anti-dumping duty protects local manufacturers from unfairly cheap imports that can damage domestic markets. The article explains ...
Custom Duty : The new customs notifications standardize the effective import duty on gold and silver bullion at 15% through revised BCD, SWS, an...
Custom Duty : The article argues that the sharp increase in gold import duty was triggered by pressure on India’s forex reserves, rising oil p...
Custom Duty : The Government has extended the full customs duty exemption on critical petrochemical imports until 15 July 2026 because of contin...
Custom Duty : The India–Oman Comprehensive Economic Partnership Agreement became operational on 1 June 2026 after completion of required proce...
Custom Duty : The reform removes value restrictions on courier exports, enabling higher-value shipments. It aims to boost e-commerce exports and...
Custom Duty : CBIC has allowed Eligible Manufacturer Importers to avail deferred payment of customs duty from 1 April 2026. The circular outline...
Custom Duty : The CBI has registered a bribery case against three Customs officials accused of taking illegal gratification to release seized go...
Custom Duty : CAAR Delhi rejected the advance ruling application as the classification issue was already decided by the Madras High Court and th...
Custom Duty : CAAR Delhi classified Moving Style under Tariff Item 8528 59 00 and Floor Stand under 8529 90 90, applying Chapter Notes 6(D), 6(E...
Custom Duty : CAAR Delhi classified TrackMan 4 and TrackMan iO under CTI 9506 39 00 as golf equipment, rejecting Heading 9031 as measurement was...
Custom Duty : Madras HC declined to entertain the writ, directed the petitioner to pursue the Section 129A appeal, and protected limitation if f...
Custom Duty : CESTAT Chennai set aside the customs duty demand after holding royalty was not a condition of sale of imported goods and following...
Custom Duty : CBIC Circular 32/2026-Customs replaces manual container documentation with ICEGATE reporting and electronic gate systems under Not...
Custom Duty : CBIC Notification No. 28/2026-Customs empowers the Board to extend the two-year period in specified cases on sufficient cause bein...
Custom Duty : CBIC extends anti-dumping duty on Arylides imported from China PR till 13 January 2027 through Notification No. 17/2026-Customs (A...
Custom Duty : CBIC Notification 27/2026-Customs amends Notification 25/2002 to revise the list of goods eligible for BCD exemption for lithium i...
Custom Duty : CBIC Notification 26/2026-Customs grants nil BCD on specified goods used in manufacturing inductor coil modules for mobile phones ...
Delhi High Court held that absolute confiscation as ordered is justifiable in view of import of Areca Nuts below Minimum Import Price condition. Accordingly, extraordinary jurisdiction under Article 226 of the Constitution not warranted and hence writ petition stands dismissed.
The CBIC amended Notification 36/2001 under Section 14(2) of the Customs Act by substituting tariff tables. However, tariff values for gold, silver, palm oil, brass scrap, and areca nuts remain unchanged.
CESTAT Delhi held that since imported helicopter is used for private purpose without any remuneration earned from such flights, there is no substantial compliance of Condition No. 104 of Exemption Notification no. 61 of 2017 dated 03.05.2007. Accordingly, confiscation of helicopter upheld.
The Tribunal held that mere non-participation in inquiry and reliance on government-issued IEC and GSTIN cannot establish breach of CBLR obligations. Licence revocation and penalty were quashed for lack of evidence.
The Ministry of Finance has amended Notification 77/2023 to revise drawback figures for specific tariff items under Chapter 71. The updated rates increase the amounts in column (4), impacting exporters dealing with the specified goods.
The Court held that allegations of forged extension and duress require factual examination by the Adjudicating Authority, maintaining status quo on seized gold and cash.
CESTAT Chennai set aside a ₹92 lakh customs demand on imported natural rubber latex, holding the show cause notice was issued beyond the limitation period. The Tribunal ruled that without proof of wilful misstatement, extended limitation cannot apply.
CAAR Mumbai ruled that internally and externally threaded elbows, bends, tees, sleeves and crosses must be classified under specific tariff headings based on material composition. The Authority held that specific entries prevail over general or residuary classifications under the Customs Tariff Act.
CAAR Mumbai ruled that 176 customized aircraft components are classifiable under CTH 88073000 as Other parts of aeroplanes. The Authority held that the goods are exclusively designed for aircraft use and are not parts of general use under Section XVII Notes.
CAAR Mumbai refused to issue a fresh ruling on roasted areca nut classification, holding that the issue was already decided by the Madras High Court. The statutory bar under Section 28-I(2) of the Customs Act was applied.
